HSN Code 85238050 -- – Discs, tapes, solid-state non-volatile storage devices, smart cards and other me (GST Rate 18%)

HSN Code 85238050

Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other --- video tapes of educational nature

HSN85238050

Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other --- video tapes of educational nature

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 85 -- Electrical machinery and equipment
Heading: 8523
Subheading: 852380
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Discs, tapes, solid-state non-volatile storage devices, smart cards and other me. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

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Frequently asked questions

What is HSN Code 85238050?
HSN Code 85238050 is the official Harmonized System of Nomenclature code for Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of oth, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85238050?
HSN Code 85238050 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85238050 belong to?
HSN Code 85238050 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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